Montana Statutes
§ 72-16-609 — Penalties And Interest Charged To Fiduciary When Caused By Fiduciary's Negligence
Montana·Title 72 ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS·Ch. 16 ESTATE AND GENERATION-SKIPPING TAXES·Part 6 Apportionment of Taxes
72-16-609 . Penalties and interest charged to fiduciary when caused by fiduciary's negligence. If the court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.
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Montana § 72-16-609 (Penalties And Interest Charged To Fiduciary When Caused By Fiduciary's Negligence) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(3)(c); amd. Sec. 2474, Ch. 56, L. 2009.
Nearby Sections
15
§ 72-16-1001
Definitions§ 72-16-1002
Imposition Of Tax§ 72-16-1003
Returns -- Payment§ 72-16-1004
Liability For Tax -- Interest On Delinquent Tax§ 72-16-1005
Tax Lien§ 72-16-1006
Duty To Claim Maximum Credit§ 72-16-1007
Rulemaking§ 72-16-101
Repealed§ 72-16-102
Repealed§ 72-16-201
Repealed§ 72-16-202
Repealed§ 72-16-203
Repealed§ 72-16-204
Repealed§ 72-16-205
Repealed§ 72-16-206
Repealed